HNAPAEffective – Trust – Conscientious
Quick Quote

Independent audit firm · Licensed by the Ministry of Finance

In-depth audit capability for project owners and businesses

Nearly 850 project audit and settlement verification contracts with more than 330 project owners in 15 provinces and cities since 2024 – and more than 180 businesses, mostly FDI companies, relying on our financial statement audit, accounting monitoring and transfer pricing services.

Download capability profile Talk to an auditor
  • Audit service eligibility certificate No. 255/KDKT – Ministry of Finance
  • Audit firm number: 353
  • Contractor code vn0106444527 on the National e-Procurement System
  • Founded 2014 · Charter capital VND 5 billion

Two areas of expertise

Specialised audit for each type of client

Each area has its own capability profile covering legal status, methodology, people and track record.

Set 1 · Construction investment

Completed project audit, settlement verification & approval

For project owners and project management units using public investment, state and other capital.

  • Audit of completed project settlement reports under Vietnamese Standard on Auditing No. 1000
  • Settlement verification and approval; proposed settlement values
  • Settlement advisory; reports in forms 01–12/QTDA (Circular 73/2026/TT-BTC)
  • Updated for Decrees 254/2025 and 193/2026; Construction Law 135/2025/QH15
~850contracts
330+project owners
Download PDF View services

Set 2 · Enterprises

Financial statement audit, accounting monitoring & transfer pricing

For FDI enterprises, domestic companies and cooperatives in manufacturing, electronics, trading, logistics and construction.

  • Audit and review of annual and interim financial statements
  • Monthly accounting monitoring – errors caught within the month
  • Transfer pricing, Local File and related-party disclosures under Decree 255/2026/ND-CP
  • Accounting and tax services, tax advisory, special-purpose audits
180+businesses
~60FS audit clients
Download PDF View services

What sets us apart

Digital auditing: errors caught in the first round

Settlement dossiers running to thousands of pages are received through a cloud portal, digitised on APA's own servers and automatically reconciled with State Treasury vouchers and the National e-Procurement System. Every conclusion is still reviewed and owned by the auditor.

  • Missing documents and sequence errors flagged before the draft is issued
  • Payment figures match the Treasury, reducing the risk of later adjustments
  • Every figure traceable to the original page; tamper-proof activity log
  • State-secret documents processed manually under the Law on Protection of State Secrets
99standard legal documents checked
~49sequence and deadline rules
~60automated compliance rules
2independent reading layers for every figure

Methodology

Six-step settlement audit process

  1. 1

    Intake & planning

    List of missing documents within 05 working days

  2. 2

    Risk assessment

    Internal control, site survey, materiality

  3. 3

    Detailed audit

    Legal basis, funding, costs, assets, payables

  4. 4

    First draft

    Only auditor-approved findings

  5. 5

    Agreeing figures

    With the owner, contractors and consultants

  6. 6

    Review & issuance

    Multi-level quality control

Experience

Every type of public works audited

Audit and settlement verification contracts from 01/2024 to 30/9/2026 (excluding defence packages under separate contracts).

Contracts by year

2372024
3832025
2292026*

* 2026: data to 30/9/2026

Transport197
Education – training152
Culture, heritage, sports127
Irrigation – environment92
Agency headquarters91
Infrastructure, residential45
Power – lighting41
Parks, green spaces29
Markets, health, other27
Information technology24
Defence – security23

Representative projects

State Securities Commission headquarters (settlement verification)

Total investment650 VND bn

Đông Cao – Tân Phú Urban Area, Thái Nguyên Province

Total investment946 VND bn

Infrastructure of Regiment 238/f363 military land – Bắc Sông Cấm New Urban Area

Total investment324.3 VND bn

Extension of road ĐH.34 (ĐH.34 – ĐT.376), Yên Mỹ

Total investment289 VND bn

IT system for statistical reporting – Statistics Department

Total investment250 VND bn

Chợ Rộc – Phong Hải interchange connector road, Quảng Ninh

Total investment244.9 VND bn

8 defence and security packages: Military Technical Academy, Army Academy, a regional National Shooting Range, Division barracks…

Our people

5 practising auditors lead every engagement

As listed by the Ministry of Finance. Our investment audit team combines auditors with construction, construction economics, transport and irrigation engineers.

Meet the team
BQ

Bùi Văn Quang

Director

Practice reg. 4948-2024-353-1
LT

Lê Việt Thắng

Deputy Director

Practice reg. 4503-2024-353-1
NK

Nguyễn Xuân Khải

Head of FS Audit Dept. 1

Practice reg. 4536-2022-353-1
ĐA

Đào Ngọc Tuấn Anh

Auditor

Practice reg. 6020-2023-353-1
NH

Nguyễn Thị Bích Hạnh

Auditor

Practice reg. 6072-2024-353-1

Capability profile 2026

Download the APA capability profile

Full PDF: legal status, services, methodology, people, projects and representative clients. Available in 4 languages.

Set 1 · Construction investment

Set 1 – Completed project audit, settlement verification

PDF · 33 pages · 5.1 MB · English

Other languages:

Set 2 · Enterprises

Set 2 – FS audit, accounting monitoring, transfer pricing

PDF · 29 pages · 4.5 MB · English

Other languages:

Please leave your details to download HNAPA's company profile (PDF).

Services

Our Services

Comprehensive audit and advisory solutions for businesses and project owners

All services

Financial Statement Audit

Audits and reviews of annual and interim financial statements under Vietnamese Standards on Auditing, with a management letter to help strengthen accounting and internal control.

Read more

Audit of Completed Project Final Settlement Reports

Audits of the final settlement of investment capital for completed projects, on behalf of project owners and project management units – eliminating unjustified costs and supporting timely settlement approval.

Read more

Verification of Completed Project Final Settlements

Verification of construction and equipment costs and of complete final settlement reports for completed projects, supporting the competent authority in approving the settlement.

Read moreNew

Monthly Advisory & Operations Monitoring

Your outsourced internal control function: monthly oversight of your accounting operations, early warning of tax and financial risks, and direct reporting to management. From just VND 2.5 million/month.

Read more

Financial Advisory

Financial analysis and advice on capital structure, financial policies, corporate restructuring and major transactions.

Read more

Tax Advisory

Tax filing, review and finalisation; tax planning; advice on foreign contractor tax, personal income tax and related-party transactions.

Read more

Accounting Services

Setting up the accounting function, bookkeeping, document review, management reporting and preparation of financial statements in line with applicable standards.

Read more

Training Services

Training in accounting, internal audit and financial management, plus updates on new standards and policies for businesses.

Read more
New service

Monthly Advisory & Operations Monitoring

Your outsourced internal control function: HNAPA reviews your accounting operations every month, flags tax and financial risks early and reports directly to management. Fees from just VND 2.5 million/month.

Calculate fee Learn more

Fees from

2,500,000VND/month

  • Monthly review of entries, invoices and tax returns
  • Early risk alerts reported directly to management
  • Advice by phone, Zalo and email whenever issues arise

Clients Who Trust HNAPA

  • Công ty TNHH Khoa học kỹ thuật Henxingjia Việt Nam
  • Công ty TNHH Quản lý chuỗi cung ứng Aiolus Việt Nam
  • Công ty TNHH Công nghệ Liansheng Việt Nam
  • Công ty TNHH Điện tử BDY (Việt Nam)
  • Công ty TNHH Thực nghiệp Yahe
  • Công ty TNHH Younyi Electronics Vina
  • Công ty TNHH Xây dựng Wande Việt Nam
  • Công ty TNHH Innogrind Việt Nam
  • Công ty TNHH Công nghệ ChenXiang
  • Công ty TNHH Gens Solution (Việt Nam)
  • Công ty TNHH Kiểm toán IVC
  • Công ty TNHH ADMINUNIVERSAL
  • Công ty TNHH Điện tử Sunitec
  • Công ty TNHH Huihuang Aluminum Vietnam
  • Công ty TNHH Thiết bị máy móc Li Ding Xiang (Việt Nam)
  • Công ty TNHH Hy Logistics (Việt Nam)
  • Công ty TNHH Công nghệ WELLTEST Việt Nam
  • Công ty TNHH Công nghệ Tự động hóa Lam Sa Việt Nam
  • Công ty TNHH Công nghệ LIANGZE Việt Nam
  • Công ty TNHH Chengen Technology
  • Công ty TNHH Thiết bị làm sạch Yili Việt Nam
  • Công ty TNHH Quản lý chuỗi cung ứng Hongxinhui (Việt Nam)
  • Công ty TNHH Điện tử Xin Hai Việt Nam
  • Công ty TNHH Tsubame E-Time Việt Nam
  • Công ty TNHH Thương mại Quốc tế Haohong (Bắc Ninh)
  • Công ty TNHH Kỹ thuật Cơ điện Tân Phú

News

News & Updates

View all

Legal Updates · 11 Oct 2026

Setting public investment disbursement KPIs for agency leaders

From the October 2026 reporting period, public investment disbursement is formally scored under Decision 1129/QD-TTg and used to assess agency heads. We explain the scoring and suggest a KPI set to help project owners and PMUs stay in control.

Need expert advice for your business?

Contact HNAPA for a free assessment and quotation. We respond within one business day.

Contact us 0983 927 536
ZaloChat on Zalo Call now: 0983 927 536